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2017 (12) TMI 550 - AT - Central ExciseCENVAT credit - input - materials for making structurals, platforms etc. to support the machinery etc. in the factory - Held that: - cenvat credit on the cement and TMT bar in lying foundation is applicable as per the ratio laid down by the Tribunal in the case of Lafarge India Pvt. Ltd. vs. CCE, [2016 (10) TMI 615 - CESTAT NEW DELHI] where cenvat credit was allowed on the cement which were used for the capital goods. Regarding structural items, cenvat credit is applicable as per the ratio laid down by the Tribunal in the case of Singhal Enterprises Pvt. Ltd. vs Commissioner of Customs & Central Excise, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was held that applying the User Test to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat credit. Appeal allowed - decided in favor of appellant.
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